Back
S.S.KANG, V.K.AGRAWAL
MX Software Services Ltd. – Appellant
Versus
Commissioner of Customs, Mumbai – Respondent
Per V.K. Agrawal :
The issue involved in this appeal filed by M/s. MX Software Pvt. Ltd. is whether the Xerox document Centre DCS 230ST is classifiable as a printer under sub Heading 8471.60 of the First Schedule to the Customs Tariff Act as claimed by them or under sub Heading 8479.89 as confirmed by the Commissioner (Appeals) in the impugned order dt. 28.8.98.
2. Shri R. Parthasarathy, Ld. Advocate, submitted that the impugned goods is a Digital Laser Printer with a Scanner mounted on the top of the Print engine and an inbuilt modem for fax transmission/reception; that the impugned product is a multifunction product; that the digital printing is the principal function and as per Note 3 to Section XVI of the Customs Tariff it is classifiable under Sub Heading 8471.60. The Ld. Counsel, further, submitted that as the Laser Printer is for automatic data processing machine it is specifically covered under Heading 84.71; that Note 5B to Chapter 84 is not applicable to the present matter; that Note 5B is applicable only for the purpose of determining when a unit may form part of an automatic data processing system and the said note is not applicable for classifying separately present
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
